SANAMA CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SANAMA CONSULTING
Largest movements
- Receivables within one year -€17,927
down €17,927 (-31.8%), from €56,338 to €38,410
of which Trade receivables: -€19,300
- Cash +€3,926
up €3,926 (+124%), from €3,172 to €7,098
mainly Receivables within one year (+€17,927) and Net result for the year (+€6,497)
- Tangible fixed assets -€2,218
down €2,218 (-58.3%), from €3,803 to €1,585
of which Plant, machinery and equipment: -€1,365
- Deferred charges and accrued income +€960
up €960 (+192%), from €500 to €1,460
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Tax, wage and social debts -€9,844
no longer reported in 2025 (was €9,844)
of which Taxes: -€7,834
- Profit (loss) carried forward +€6,497
up €6,497 (+55.2%), from -€11,760 to -€5,263
- Trade debts +€5,182
up €5,182 (+2,175%), from €238 to €5,421
- Provisions +€906
up €906 (+3.1%), from €28,914 to €29,820
- Financial charges -€5,138
down €5,138 (-14.3%), from €35,984 to €30,846
- Gross operating margin -€4,915
down €4,915 (-9.6%), from €51,187 to €46,271
- Taxes -€1,809
down €1,809 (-26.5%), from €6,818 to €5,009
- Other operating charges +€743
up €743 (+1,401%), from €53 to €796
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,837 | €48,578 | -€15,259 | -23.9% |
| Fixed assets | 21/28 | €3,828 | €1,610 | -€2,218 | -57.9% |
| Tangible fixed assets | 22/27 | €3,803 | €1,585 | -€2,218 | -58.3% |
| Plant, machinery and equipment | 23 | €1,995 | €630 | -€1,365 | -68.4% |
| Furniture and vehicles | 24 | €1,808 | €955 | -€853 | -47.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €60,010 | €46,968 | -€13,041 | -21.7% |
| Amounts receivable within one year | 40/41 | €56,338 | €38,410 | -€17,927 | -31.8% |
| Trade receivables | 40 | €31,300 | €12,000 | -€19,300 | -61.7% |
| Other amounts receivable | 41 | €25,038 | €26,410 | +€1,373 | +5.5% |
| Cash at bank and in hand | 54/58 | €3,172 | €7,098 | +€3,926 | +124% |
| Deferred charges and accrued income | 490/1 | €500 | €1,460 | +€960 | +192% |
| Total equity and liabilities | 10/49 | €63,837 | €48,578 | -€15,259 | -23.9% |
| Equity | 10/15 | €6,840 | €13,337 | +€6,497 | +95.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,760 | -€5,263 | +€6,497 | +55.2% |
| Provisions and deferred taxes | 16 | €28,914 | €29,820 | +€906 | +3.1% |
| Provisions for liabilities and charges | 160/5 | €28,914 | €29,820 | +€906 | +3.1% |
| Other liabilities and charges | 164/5 | €28,914 | €29,820 | +€906 | +3.1% |
| Amounts payable | 17/49 | €28,083 | €5,421 | -€22,662 | -80.7% |
| Amounts payable within one year | 42/48 | €28,083 | €5,421 | -€22,662 | -80.7% |
| Trade debts | 44 | €238 | €5,421 | +€5,182 | +2,175% |
| Suppliers | 440/4 | €238 | €5,421 | +€5,182 | +2,175% |
| Taxes, remuneration and social security | 45 | €9,844 | - | -€9,844 | |
| Taxes | 450/3 | €7,834 | - | -€7,834 | |
| Remuneration and social security | 454/9 | €2,010 | - | -€2,010 | |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,087 | €2,218 | +€130 | +6.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €705 | €906 | +€200 | +28.4% |
| Other operating charges | 640/8 | €53 | €796 | +€743 | +1,401% |
| Gross operating margin | 9900 | €51,187 | €46,271 | -€4,915 | -9.6% |
| Operating profit (loss) | 9901 | €48,341 | €42,352 | -€5,989 | -12.4% |
| Financial charges | 65/66B | €35,984 | €30,846 | -€5,138 | -14.3% |
| Recurring financial charges | 65 | €35,984 | €30,846 | -€5,138 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €12,357 | €11,506 | -€851 | -6.9% |
| Income taxes | 67/77 | €6,818 | €5,009 | -€1,809 | -26.5% |
| Profit (loss) for the period | 9904 | €5,539 | €6,497 | +€958 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,539 | €6,497 | +€958 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.